Report, 1967

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Services are not taxed under the commodity taxation law in this country. Although
, the States have no power to tax a#39; works contract a#39; as such, there is no
impediment in the States levying a tax on the sale of goods properly so called
and this has ... The position deduced from various judgments is that if a contract
is only a works contract with no element of sale of goods, it would not be taxable.
... We think that in composite contracts of this nature, it is best to go by the law on
the subject.

Title

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Report, 1967

Author

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Gujarat (India). Sales Tax Inquiry Committee

Publisher

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- 1968

ISBN-13

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